Annotations

1. State taxation

2. Local taxation

3. Miscellaneous

1. State taxation

Examples of property subject to valuation by the Tax Commissioner include railroad personal property and public service entities, including pipelines. John Day Co. v. Douglas Cty. Bd. of Equal., 243 Neb. 24, 497 N.W.2d 65 (1993).

Roundhouse, machine shops and office building should be assessed by State Board of Equalization and Assessment. Missouri P. R.R. Corp. v. Board of Equalization of Richardson County, 114 Neb. 84, 206 N.W. 150 (1925).

Water pipe line owned and operated by railroad company should be assessed by State Board of Equalization and Assessment. Chicago, B. & Q. R.R. Co. v. Webster County, 101 Neb. 311, 163 N.W. 316 (1917).

Property, assessable by State Board of Equalization, is not rendered taxable by county through failure of company to list same. Burlington & M. R. R.R. v. Lancaster County, 15 Neb. 251, 18 N.W. 71 (1883).

Judgment of state court, sustaining a tax alleged to be illegal because of unjust discrimination, can be reviewed on constitutional grounds. Ex parte, Williams, Tax Commissioner, 277 U.S. 267 (1928).

Construction by enforcing officers, acquiesced in by continued noninterference, is approved unless unconstitutional, or clearly wrong. State ex rel. Village of Dakota City v. Bryan, 112 Neb. 692, 200 N.W. 870 (1924).

Railroad, for purpose of taxation, is considered an entity, and includes all property held and used principally in operation of road. Chicago, B. & Q. R.R. Co. v. Box Butte County, 99 Neb. 208, 155 N.W. 881 (1915).